
1 
This Order may be cited as the Value Added Tax (Increase of Registration Limits) (No. 2) Order 1993 and shall come into force on the following dates:
articles 1 and 2 1st December 1993
article 3 1st January 1994
2 
Schedule 1 to the Value Added Tax Act 1983 shall be amended as follows:
(a) in paragraph 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b), for “37,600” there shall be substituted “45,000”, and
(b) in paragraphs 1(3), 2(1) and 2(2), for “36,000” there shall be substituted “43,000”.
3 
Schedule 1B to the Value Added Tax Act 1983 shall be amended in paragraphs 1(1), 1(2), 2(1)(a), 2(1)(b) and 2(2) by substituting “45,000” for “37,600”.
Tim Wood
Timothy Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
30th November 1993